Deducting Generosity
The Effect of Charitable Tax Incentives on Giving

Deducting Generosity Press Kit Press Release Deducting Generosity (PDF—IS Members Only) Order Giving and Volunteering reports or subscribe to the Signature Series Deducting Generosity is made possible by generous support from The research for Giving and Volunteering in the United States is sponsored by The Atlantic Philanthropies, The Ford Foundation, Lilly Endowment, and the members of Independent Sector. A new report from Independent Sector shows that the ability to take a tax deduction for charitable contributions plays a major role in donor decisions—at every income level—about how much to give. The Senate just passed legislation to change the tax code to encourage charitable giving, and the House is poised to take action next. By tax time next year, the IRS may be allowing more Americans to claim charitable tax deductions. The study, Deducting Generosity: The Effect of Charitable Tax Incentives on Giving, sheds light on the giving patterns of itemizers and nonitemizers and reveals that in every income group examined, households that itemize their deductions give significantly more than households that do not itemize. Key findings Itemizing households give 37 percent more in contributions than nonitemizing households ($1,800 vs. $1,310); Itemizers give nearly two-thirds more to religion than nonitemizers; Homeowners who itemize their tax deductions give more than homeowners who do not itemize; and In every income group examined, itemizing households give at least 40 percent more than nonitemizing households. Methodology Deducting Generosity is based on analysis from Independent Sector's Giving and Volunteering in the United States, 2001 national telephone survey of more than 4,000 adults.  Ordering Information